Journal of Business and Information System
Vol. 5 No. 2 (2023): Journal of Business and Information Systems

The effect of tax knowledge and taxpayer awareness on BUMDes taxpayer compliance

Nasution, Wafiq Khotimah (Unknown)
Purnamasari, Dian Indri (Unknown)



Article Info

Publish Date
22 Dec 2023

Abstract

Knowing the influence of education level, tax knowledge and taxpayer awareness on BUMDes taxpayer compliance is the aim of this research. The population of this study were all BUMDes registered at the Village Government Office (PMK) in Sleman Regency and this study used a saturated sample.Saturated sample is a sampling technique when all members of the population are sampled, the total population in this study was 59 BUMDes registered at the Village Government Office (PMK) in Sleman Regency and the sample in this study were 57 respondents who filled out the questionnaire, there were 2 BUMDes that did not fill in on the grounds that BUMDes had just been formed and the type of business had not yet been developed. This research uses primary data in the form of a questionnaire distributed throughout BUMDes. Testing the hypothesis in this study used multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the knowledge of taxation and awareness of taxpayers affects the compliance of BUMDes taxpayers in Sleman Regency

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Journal Info

Abbrev

jbis

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Business and Information Systems dipublikasikan oleh prodi akuntansi Universitas PGRI Yogyakarta yang menerbitkan artikel dua kali dalam satu tahun yaitu bulan Juni dan Desember. Journal of Business and Information Systems mempublikasikan berbagai artikel pada bidang akuntansi, keuangan, ...